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Raner, Harris and Chan is a consulting firm specializing in information systems for medical and dental clinics. The firm has

two offices$-$one in Chicago and one in Minneapolis. It classifies the direct costs of consulting jobs as variable costs. A

contribution format segmented income statement for the company's most recent year is given below:

How much would the company's net operating income increase if Minneapolis increased its sales by $$78,000$ per year? Assume no

change in cost behavior patterns.